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32 F.R. 18024, Dec. 16, 1967; ER-586, 34 F.R. 14591, Sept. 19, 1969; ER-597, 34 F.R. 19751; ER-604, 35 F.R. 2822, Feb. 11, 1970; ER-623, 35 F.R. 8214, May 26, 1970; ER-675, 36 F.R. 5774, Mar. 27, 1971, ER-690, 36 F.R. 13779, July 24, 1971; ER-699, 36 F.R. 19116, Sept. 29, 1971; ER-711, 36 F.R. 23051, Dec. 3, 1971]

Section 26-General Corporate
Elements

Schedule G-41-Persons Holding More
Than 5 per centum of Respondent's
Capital Stock or Capital

(a) This schedule shall be filed by all route air carriers.

(b) Columns 1 and 2 shall reflect the names and addresses of all persons who hold, as of the end of any month of the year, more than five (5) per centum of the issued and outstanding capital stock or, in the case of an unincorporated business enterprise, more than five (5) per centum of the total invested capital of the reporting carriers.

(c) Column 3, "Held for Own Account" shall reflect by either of the words "yes" or "no", whether or not the interest is held for the account of the person named in column 1. In cases where the answer is "no" the name and address of the persons for whose account the interest is held shall be indicated by footnotes.

(d) Columns 4 through 7 shall pertain to the capital stock or the invested capital (exceeding 5 percent) held by the persons named in column 1. Column 4 shall reflect the class(es) of those shares held; column 5 shall reflect the maximum number of shares of each class of stock or the maximum amount of invested capital held as of the end of any month of the year; column 6 shall reflect the percent of total outstanding capital which such maximum shares or maximum invested capital represent; and column 7 shall reflect the number of such shares or amount of invested capital held at year end.

Schedule G-42—Compensation and Expenses of all General Officers and Directors and of Management Personnel Receiving $20,000 or More per Annum for Personal Services

(a) This schedule shall be filed by all route air carriers.

(b) The indicated data shall be reported individually for each elective corporate officer, executive and director. The dates to be reported in column 3 shall be the dates each such elective

officer, executive and director was first elected to the office held at the date of the report. Reports shall be made in aggregate for all management personnel receiving compensation for personal services of $20,000 or more per annum. The name of each elective officer, executive and director and the number of management personnel receiving $20,000 or more per annum shall be entered in column 1; the annual compensation and reimbursed expenses paid during the calendar year to each officer, executive and director, and the aggregate thereof for all such management personnel, shall be entered in columns 5, 6 and 7 respectively; and the upper and lower limits in the range of compensation and expenses paid to management personnel shall be separately stated in such columns 5, 6, and 7.

(c) Management personnel shall include all general supervisory and administrative personnel not directly responsible for the in-flight operation of aircraft or engaged directly in the performance of maintenance activities. Management personnel, as distinguished from elective officers and directors, for whom report is to be made shall include those who received $20,000 or more compensation for personal services during the previous calendar year and those initially employed during the current calendar year at an annual compensation rate of $20,000 or more.

(d) Indirect compenstion in column 6 shall include payments made by persons holding management contracts providing for management of, or services to, the air carrier or its associated companies.

(e) Expenses borne by the air carrier to be reported in column 7, shall include all reimbursements to the persons listed in column 1, regardless of whether for goods or services used by the persons listed or by others; whether in the form of per diem or other allowances, or reimbursement for specific expenditures; and whether for amounts reimbursed directly to the persons listed or, except for sandby hotel or other facilities maintained for the air carrier's personnel generally, indirectly through vendors who bill the air carrier directly.

(f) Columns 8 through 11 shall reflect securities of the air carrier owned by officers, directors, or management personnel as at December 31. Column 8 shall reflect the class of capital stock, bonds or other securities of the air car

rier owned; columns 9 and 10, respectively, shall reflect the number of shares of stock held in the name of, or for the account of, each general officer, and director, and all management personnel receiving $20,000 or more per annum; and column 11 shall reflect the principal amount of bonds or other securities held in the name of, or for the account of, each general officer and director and all management personnel reciving $20,000 or more per annum for personal services. Schedule G-43-Compensation and Expenses of Persons and Firms (Other than Directors, Officers and Employees) Receiving $5,000 or More During the Calendar Year

(a) This schedule shall be filed by all route air carriers.

(b) The indicated data shall be reported for each person or firm, other than directors, officers and employees of the air carrier, receiving compensation or expense reimbursements of $5,000 or more during the calendar year.

(c) Compensation and expenses to be reported in this schedule shall include fees, retainers, gifts, commissions, contributions, allowance for expenses or any form of payments amounting in the aggregate to $5,000 or more during the year. In addition to expense reimbursements paid directly to the recipients reflected in column 1, this schedule shall include expenses incurred by the persons or firms named in column 1 which have been paid directly to vendors by the air carrier. Expenses to be reported in this schedule shall encompass payments such as for legal, medical, engineering, advertising, accounting, statistical, educational, or charitable purposes but shall exclude payments for services which both as to their nature and amount may reasonably be regarded as ordinarily connected with the routine physical operation or maintenance of an air carrier such as payments for rent of buildings or property, for heat, light, power, telegraph, and telephone or payments to other carriers for interchange of equipment or settlement of interline traffic balances.

(d) "Persons or firms" shall be construed to mean individuals, partnerships, corporations or other legal entities.

Schedule G-44-Corporate and
Securities Data

(a) This schedule shall be filed by all route air carriers.

66-031 0-72 20

(b) The information to be reported shall be prepared in accordance with the detailed instructions set forth on the schedule. The corporate information shall include the air carrier's exact name at the close of the year; the date of incorporation or other organization; the State or other sovereign power under which incorporated or otherwise organized; the date of termination of charter; the date and place of annual meetings; and a complete statement setting forth dates of all consolidations, mergers, reorganizations changes in corporate name, etc., occurring during the year. If during the year an original charter of incorporation or a modification of an existing charter was granted, furnish the name of each Government, State or Territory, and reference to each statute under which such grant was made;

(c) With respect to any options outstanding at the close of the fiscal year to purchase securities of the air carrier from the air carrier, give the amount, with the title of the issue, called for by such options; a brief outline of the prices, expiration dates, and other material conditions on which such options may be exercised; the name and address of each person holding such options calling for more than 5 percent of the total amount subject to option, and the amount called for by the options of each person; and for each class of such options not previously reported, state the consideration for the granting thereof. [ER-327, 26 F.R. 4222, May 16, 1961, as amended by ER-369, 27 F.R. 12820, Dec. 28, 1962; ER-631, 35 F.R. 11781, July 23, 1970]

Section 27-National Defense
Elements

Schedule D-1-Services Performed for the Defense Establishment

(Memorandum of Services Included in Other Schedules)

(a) This schedule shall be filed by all route air carriers whether or not services performed for the defense establishment are separately reported in accordance with section 21.

(b) Separate sets of this schedule shall be filed for each separate operating entity of the air carrier.

(c) Item 1 or item 2 shall be checked, as appropriate, to indicate the status of the operating entity with respect to services performed for the defense establishment.

(d) The volume of services performed for the defense establishment shall be indicated, where item 2 has been checked by inserting the required information. These data shall not include transportation performed in the air carrier's regularly scheduled transport services. Item 2A, "Gross revenues, fees, and reimbursements," shall include, for services performed for the defense establishment, all gross revenues and fees, together with reimbursements of expenses which are properly chargeable against income under the principles reflected in this system of accounts. Hours and miles flown in transport services shall be reported by aircraft type in columns 1 and 2 of item 2C.

(e) Where defense services are separately reported in accordance with section 21 Introduction to Systems of Reports, the reporting of data for items 2C, 2D, 2E, and 2F will not be required. [ER-327, 26 F.R. 4222, May 16, 1961, as amended by ER 369, 27 F.R. 12820, Dec. 28, 1962]

GENERAL REPORTING PROVISIONS

SUPPLEMENTAL AIR CARRIERS Section 31-Introduction to System of Reports

(a) Each supplemental air carrier shall file with the Civil Aeronautics Board, monthly, quarterly and annually CAB Form 411 reports of financial and operating statistics as prescribed herein unless waiver is made by the Civil Aeronautics Board.

(b) The system prescribed provides for the submission by each supplemental air carrier of a certification and four categories of financial and operating statistics, on individual schedules of the CAB Form 41 report, grouped as follows: A. Certification.

B. Balance Sheet Elements.
P. Profit and Loss Elements.
T. Traffic and Capacity Elements.
G. General Corporate Elements.

(c) The prescribed system of reports provides that the frequency of reporting shall be monthly for some schedules, quarterly for some, and annually for others.

(d) Each schedule of the prescribed CAB Form 41 report has been assigned a specific code. The prefix alphabetical

1 Specimen copies of CAB Form 41 were filed with the Office or the Federal Register as part of the original document.

codes A, B, P, T, and G, respectively, have been employed to denote certification, balance sheet, profit and loss, traffic and capacity, and general corporate elements. The digits immediately following the alphabetical prefix designate the particular schedule.

(e) Each supplemental air carrier shall submit to the Bureau of Accounts and Statistics, Civil Aeronautics Board, Washington, D.C. 20428, four (4) copies of each schedule, except as hereinafter indicated in section 32, "General Reporting Instructions." All schedules are set up in units of eight sheets each with snapout interleaf carbons between sheets. The first sheet of each set is of white opaque paper and the second of white transulcent paper. The third, fourth, and fifth sheets are of green opaque paper and the sixth, seventh, and eighth are of buff opaque paper. The data columns of the first sheet of certain schedules are separated by perforations to permit disassembly for clipboard statistical processing. The remaining sheets are unperforated and are of a format which permits filing within binders designed for standard 81⁄2" by 14" sheets. The four copies of each schedule filed with the Civil Aeronautics Board shall consist of the original white sheet and the three green sheets.

(f) Wherever practicable the sheets have been designed to permit machine tabulation. Upon approval by the Civil Aeronautics Board, the carrier may supply its own continuous-feed forms, provided each schedule conforms with the specifications of the forms prescribed herein.

(g) A good quality black typewriter ribbon shall be used in preparing the original copy of each schedule submitted to the Civil Aeronautics Board. In no event shall ditto or similar processes be used nor shall any information be typed on the reverse side of copies submitted to the Civil Aeronautics Board.

(h) Each supplemental air carrier shall generally comprise a single reporting entity; however, separate data shall be reported on Schedule P-3.1 and Schedule T-3.1 for each of the following classifications: (1) Domestic within the 48 contiguous States; (2) domestic between the 48 contiguous States, Alaska and/or Hawaii; (3) territorial; and (4) international including Canadian transborder. The application to be made of the above rule with regard to the entities for which separate reports shall

be made is set forth below in the list entitled "Supplemental Air Carrier Reporting Entities."

SUPPLEMENTAL AIR CARRIER REPORTING
ENTITIES

American Flyers Airline Corp.
Capitol International Airways, Inc.
Charter International Airlines, Inc.
Interstate Airmotive, Inc.

Johnson Flying Service, Inc.
Modern Air Transport, Inc.

Overseas National Airways, Inc.

Purdue Airlines, Inc.

Saturn Airways, Inc.

Southern Air Transport, Inc.

Standard Airways, Inc.

Trans International Airlines, Inc.
Universal Airlines, Inc.

World Airways, Inc.

(i) As a general rule separate reports shall be filled for the supplemental air carrier and for each associated company, as defined in section 03, which is an air carrier. However, transactions of asso

ciated companies in which 100 percent equity control resides in the reporting air carrier shall be consolidated with transactions of the reporting air carrier when such associated companies perform services related to the transport operations of the reporting air carrier almost exclusively and are not engaged in air transportation for their own account. [ER-369, 27 F.R. 12820, Dec. 28, 1962, as amended by ER-492, 32 F.R. 7591, May 24, 1967; ER-635, 35 F.R. 13195, Aug. 19, 1970] Section 32-General Reporting Instructions

(a) The CAB Form 41 report is comprised of schedules to be filed at the frequency indicated below. Four copies of each schedule shall be filed with the Civil Aeronautics Board and shall be received, or postmarked, on or before expiration of the indicated interval subsequent to the period for which the report is being made.

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(b) Each shall file the schedules of the CAB Form 41 reports with the Civil Aeronautics Board in accordance with the above instructions, except that the time for filing B and P report schedules for the final quarter of each calendar year may be extended to 90 days following the year's end provided that preliminary schedules B-1, P-1.1 or P-1.2, and P-3.1 are submitted within the standard prescribed 40-day filing period. At the request of a supplemental air carrier, and upon a showing by such air carrier that public disclosure of its preliminary yearend report would adversely affect its interests and would not be in the public interest, the Board will withhold such preliminary yearend report from public disclosure until such time as (1) the final report is filed, (2) the final report is due, or (3) information covered by the preliminary report is publicly released by the carrier concerned, whichever first occurs.

supplemental air carrier

(c) If circumstances prevent the filing of a report within the prescribed time limit, consideration will be given to the granting of an extension upon receipt of a written request therefor. Such a request must set forth good and sufficient reason to justify granting the extension, must set forth the date when the report can be filed, and be submitted sufficiently in advance of the due date to permit proper time for consideration and communication to the supplemental air carrier of the action taken. Except in cases of emergency no such request will be entertained which is not postmarked in sufficient time to normally reach the Civil Aeronautics Board at least 24 hours before the prescribed due date. If a request is denied, the air carrier remains subject to the filing requirements to the same extent as if no request for extension of time had been made.

(d) Statements of accounting or statistical procedures required to be filed under this system of accounts and reports are recapitulated below. These statements or revisions thereof shall be filed prior to the date on which the procedures are to become effective and shall be regarded as accepted unless the carrier is notified of Board objections within 30 days after receipt. The Board may require modification of any previously effective procedure covered by such statements after 60-days' notice to the carrier. These statements shall be filed in triplicate, with each statement sub

mitted on a separate page to facilitate processing and filing.

(1) Procedures for assigning or prorating profit and loss items between operating entities, as prescribed by section 2-1(b).

(2) Procedures for accrual of selfinsurance reserves, as prescribed by section 2-13(c)

(3) Procedures for establishment of expense equalization reserves, as prescribed by section 2-13(d).

(4) Procedures for depreciation of property and equipment, as prescribed by section 2–14(b).

(5) Procedures of accounting for airframe and aircraft engine overhauls and airworthiness reserves as prescribed by section 5-4(g) (8).

(6) Procedures for amortization of developmental and preoperating costs and other intangibles, as prescribed by section 5-5 (b), section 6-1870 (c), and section 6-1880.

(7) Procedures for the accrual of obsolescence and deterioration reserves for flight equipment expendable parts, as required by section 6-1311(d).

(8) Procedures for accrual of unearned transportation revenues, as prescribed by sections 2-17(b) and 6-2160 (d).

(9) Procedures for assigning or prorating expenses between incidental services and transport operations, as prescribed by section 9-4600 (d).

(10) Procedures for applying maintenance burden, as prescribed by section 10-5300 (c), section 11-5300 (c) and section 34, Schedule P-6, paragraph (e).

(11) Procedures for computing available seat-miles and available ton-miles for each aircraft type, as required by paragraph (g), in section 35, Schedule T-3.1.

(12) Procedures for the accrual of vacation liability, as required by section 6-2120 (c).

(13) Procedures for accounting for investments in subsidiary and other associated companies, including change in status from associated to subsidiary company, or vice versa, and adjustments in investment accounts, as prescribed by section 6-1510(c).

(e) All financial data reported on B, P, and G schedules shall reflect the status of the supplemental air carrier's books of account for the period for which report is being made and shall conform to the instructions of this Uniform System of Accounts and Reports. At the option of the supplemental air carrier, financial

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